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2014 (2) TMI 752 - CESTAT BANGALORECENVAT Credit - Availment of Credit in respect of structural items such as MS channels, beams etc. which were admittedly used for fabricating structural support to machinery in the cement factory - Held that:- Appellant has not been able to establish that the above structural items were components/spares/accessories of any capital goods. On the other hand, the appellant admitted before the lower appellate authority that they had used the above structural items to fabricate structural support to machinery - no prima facie case for waiver of predeposit - Conditional stay granted.
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